SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	34,385			$	37,837			Accounts payable	$	36,722			$	42,582
Accounts receivable		17,801				27,766			Notes payable		19,008				16,200
Inventory		36,310				42,632			Other		19,864				24,634
Total	$	88,496			$	108,235			Total	$	75,594			$	83,416
									Long-term debt	$	115,000			$	145,000
									Owners equity
									Common stock and paid-in surplus	$	55,000			$	55,000
									Accumulated retained earnings		307,217				344,452
Net plant and equipment	$	464,315			$	519,633			Total	$	362,217			$	399,452
Total assets	$	552,811			$	627,868			Total liabilities and owners equity	$	552,811			$	627,868

SMOLIRA GOLF CORP. 2018 Income Statement
Sales				$	506,454
Cost of goods sold					359,328
Depreciation					44,463
Earnings before interest and taxes				$	102,663
Interest paid					19,683
Taxable income				$	82,980
Taxes (25%)					20,745
Net income				$	62,235
Dividends	$	25,000
Retained earnings		37,235

Smolira Golf Corp. has 20,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2018 was $58.

What is Tobins Q for Smolira Golf? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)